Freedom and the Land

In any study of a theology of the land, a central consideration must be the fact that there is no tax on the land in the Bible. Because "the earth is the Lord's" (Ps. 24:1), only God can tax the land. In fact, God allows only a very limited head tax, for the covering or protection of men, to the state (Ex. 30:1-16). 

God's tax, moreover, is on the "increase" (Deut. 14:22). The implications of this are too seldom appreciated. Civil taxes today are on the land, or real property, on personal property, on income, on inheritance, on sales, and much, much more. They are confiscatory. This is true when some countries raise taxes on the wealthy to 120% to force their estates into liquidation while they are still living, and then to dismantle what is left at their death. Whether or not crops are destroyed by drought, floods, or other disasters, civil taxes on a farm or ranch, or a home, continue. Land and property taxes are never based on production or "increase," but they are rather a tax on capital, as most civil taxes are. They are therefore very destructive of families and economies.

A land tax is destructive of family continuity in businesses, ranches, and farms, but it does ensure the continuity and growth of a totalitarian state. Civil taxes are almost uniformly parasitic and destructive, and this is emphatically true of land and property taxes.

Basic to social power are freedom and continuity. This the Biblical restriction of a civil tax to a limited head or poll tax ensures. The great vision of peace involves freedom from war and security in one's own possessions:

1. And he shall judge among many people, and rebuke strong nations afar off; and they shall beat their swords into plowshares, and their spears into pruning hooks: nation shall not lift up a sword against nation, neither shall they learn war any more.
2. But they shall sit every man under his vine and under his fig tree; and none shall make them afraid: for the mouth of the LORD of hosts hath spoken it. (Micah 4:3, 4)

This freedom means, Micah says, that the quality of life is made rich and happy. Fear is replaced by the blessings of God's rule. There is also continuity; the promise of posterity, of a continuity of possession and security therein, and, with these things, peace and prosperity, is a consequence of freedom and continuity under the Lord.

The modern tax structure is designed to ensure the freedom and continuity of the state, not the people. The people are sacrificed to the state, the great Baal or Molech. 

Since the land or earth, in its production of foods, (vegetables and meats), and in its mineral and other resources, including wood or timber, is not taxed in Biblical law, this means that the sources of wealth are not taxed. A tax on the sources of wealth is an anti-wealth and pro-poverty tax. Moreover, while the modern welfare state claims to be concerned about the poor, it favors the rich, because power allies itself with power to gain its ends. Rome converted the common man into a welfare recipient and a slave of Rome and so too does the modem state. 

God's tax, the tithe, is only on the "increase." If here is no increase due to natural disasters, there is no tithe. The owner of the land thus works to further the productivity of his people. If they are faithful to His law, the land gives a rich increase; if they are faithless, they are cursed and barren of increase (Deut. 28). The law of the Lord thus enables us to increase productivity and wealth by our obedience, and then to further God's government by the tithe or tax on our increase. According to Deuteronomy 15:4-6,

1. Howbeit there shall be no poor with thee: (For Jehovah will surely bless thee in the land which Jehovah thy God giveth thee for an inheritance to possess it;)
2. If only thou diligently hearken unto the voice of Jehovah thy God, to observe to do all this commandment which I command thee this day.
3. For Jehovah thy God will bless thee, as he promised thee: and thou shalt lend unto many nations, but thou shalt not borrow; and thou shalt rule over many nations, but they shall not rule over thee. (R.V.)
4. Freedom, and continuity work to abolish poverty, according to this, and to ensure power and victory for a people.

Debt and taxes work to strangle an economy. Lawrence Rout called attention to the continuing decline of world trade due to the global debt crisis. World-wide, the debt crisis has disrupted economic growth and financial stability. One consequence, according to Mexico's finance minister, will be a "deterioration in the standard of living for most of the people of the country." This will affect all countries, because the inability to buy will harm the producers who want to sell. According to Rout, "The way out isn't clear."(1) As long as humanistic economics prevail, we can add, it is impossible.

As we have seen, the land is not taxed by any human agency in Biblical law. For the state to tax the land is to claim that the land belongs, not to God, but to the state. It is a claim to sovereignty or lordship. The tribute both church and state are required to render to God is to be faithful in their ministries. The state is a ministry of justice, and the church of grace. The tribute they give or give back to the Lord is one of service. The Psalmist says,

1. What shall I render unto the LORD for all his benefits toward me?
2.  I will take the cup of salvation, and call upon the name of the LORD.
3. I will pay my vows unto the LORD now in the presence of all his people. (Ps. 116:12-14)

The Psalmist recognizes that he must return to God some service as his response to God's salvation and blessings. This means taking "the cup of salvation," literally, i.e., "I will accept the portion God allots me." This means to "pay my vows," to do the work God has called me to as my thanksgiving. (2) 

Tithing is personal; services are both personal and institutional. Hence, church and state are not required to tithe, but they are required to serve the Lord. This is the tribute which God requires. 

When the state replaces God, it not only taxes the land and its increase but it also progressively limits freedom and economic growth. It creates taxes which are taxes on capital, on land and more; rather than taxes which free men, the state's taxes penalize men and enslave them. God's tax, the tithe, protects the family in its land and other possessions and creates social stability as well as decentralizing vast areas of government into tithe agencies. Capital accumulation is then possible to the poor, and to families of limited means. 

The Shorter Catechism of the Westminster Standards begins with the great sentence: "Man's chief end is to glorify God, and to enjoy Him forever." The Lord can only be glorified and enjoyed in faithfulness to His every word (Matt. 4:4).

Notes:
1. Lawrence Rout, "What Harm is Global Debt Crisis Doing?" in The Wall Street Journal, Monday August I, 1983. p. 18.
2. Joseph Addison Alexander: The Psalms. (Grand Rapids, MI: Zondervan, reprint of the 1874 edition). p. 474.

{Excerpted from "Theology of the Land," in Systematic Theology, vol. 2, p. 995-97.}